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| PRIOR PRINTER'S NOS. 2410, 3937, 2410 | PRINTER'S NOS. 4030 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY SANTARSIERO, BELFANTI, BEYER, BOYLE, BRADFORD, BRENNAN, BRIGGS, BROWN, CALTAGIRONE, D. COSTA, DeLUCA, DONATUCCI, GABLER, GEORGE, GIBBONS, GODSHALL, GOODMAN, GROVE, GRUCELA, HARHAI, HARHART, HORNAMAN, HOUGHTON, W. KELLER, KORTZ, KOTIK, KULA, LENTZ, LONGIETTI, MAHONEY, McGEEHAN, MELIO, MENSCH, MURPHY, MURT, O'NEILL, PALLONE, PETRARCA, QUINN, READSHAW, REICHLEY, ROCK, SCAVELLO, SEIP, SIPTROTH, SOLOBAY, SWANGER, THOMAS, VEREB, VULAKOVICH, WALKO, WHITE, YOUNGBLOOD AND FARRY, JULY 8, 2009 |
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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 29, 2010 |
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| AN ACT |
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1 | Amending Title 51 (Military Affairs) of the Pennsylvania |
2 | Consolidated Statutes, further providing for duty of board; | <-- |
3 | and providing for municipal service fee exemption. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. Section 8903 of Title 51 of the Pennsylvania |
7 | Consolidated Statutes is amended to read: |
8 | § 8903. Duty of board. |
9 | (a) Grant of tax exemption.--When the conditions specified |
10 | in section 8902 (relating to exemption) are determined to exist |
11 | by the board for the assessment and revision of taxes, or by a |
12 | similar board for the assessment of taxes, and upon the receipt |
13 | by that board of a certification of need for the tax exemption |
14 | from the commission, the board shall grant the tax exemption |
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1 | prescribed by section 8902. Notification of the granting of the |
2 | tax exemption by the board shall be forwarded to the person who |
3 | has received the exemption from the payment of real estate taxes |
4 | and to the tax-levying bodies and tax collectors of all |
5 | political subdivisions imposing taxes upon the dwelling of the |
6 | person granted the exemption from payment of real estate taxes. |
7 | (b) Suspension of taxes pending certification.--A person who |
8 | requests the exemption from the payment of real estate taxes |
9 | shall have the real estate taxes suspended upon filing of that |
10 | request until the commission notifies the board of the person's |
11 | certification of need for the tax exemption. Notification of the |
12 | suspension of the person's real estate taxes by the board shall |
13 | be forwarded to the person who is seeking the exemption from the |
14 | payment of real estate taxes and to the tax-levying bodies and |
15 | tax collectors of all political subdivisions imposing taxes upon |
16 | the dwelling of the person granted the suspension from real |
17 | estate taxes pending the commission's certification. If the |
18 | commission does not certify the need of a person seeking an |
19 | exemption from the payment of real estate taxes, then that |
20 | person shall make payment of any taxes that were due to any tax- |
21 | levying body or tax collector during the period of suspension. |
22 | No interest or penalty shall accrue on the suspended taxes. |
23 | Section 2. Title 51 is amended by adding a section to read: | <-- |
24 | § 8907. Municipal service fee exemption. |
25 | (a) Grant of exemption.--Any resident of this Commonwealth |
26 | who qualifies for the exemption provided for under section 8902 |
27 | (relating to exemption) shall, for the period said exemption is |
28 | in effect, be exempt from the payment of any fee, charge or |
29 | assessment imposed by a municipality or municipal authority for |
30 | the provision of trash collection services provided generally to |
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1 | residents of the municipality or areas served by the authority |
2 | that is charged on the municipal tax bill. The exemption |
3 | afforded a qualifying resident under this section shall apply |
4 | regardless of whether the foregoing services are provided |
5 | directly by the municipality, the municipal authority or by a |
6 | third party pursuant to contract with the municipality or |
7 | municipal authority. |
8 | (b) Implementation.--Upon receipt by the municipality, |
9 | municipal authority or third party provider of the municipal |
10 | services enumerated in subsection (a) of a copy of the |
11 | notification issued pursuant to section 8903(a) (relating to |
12 | duty of board) granting real estate tax exemption to a |
13 | qualifying resident, the municipality, municipal authority or |
14 | third party provider shall not impose any fee, charge or |
15 | assessment for the provision of such services to the resident |
16 | who is the subject of such notification for the period the |
17 | exemption is in effect. The municipality, municipal authority or |
18 | third party provider shall refund any fee, charge or assessment |
19 | collected from the resident for services provided in the period |
20 | between the effective date of the exemption and receipt of the |
21 | notification. Any fee, charge or assessment due a third party |
22 | provider of municipal services on account of services furnished |
23 | a resident enjoying the exemption afforded by this section shall |
24 | be the responsibility of the contracting municipality or |
25 | municipal authority. |
26 | (c) Construction.--This section shall not be construed to |
27 | exempt a resident who qualifies for the real estate tax |
28 | exemption provided under section 8902 from the payment of any |
29 | other municipal taxes. Nothing in this section shall be |
30 | construed to include fees associated with permits issued by a |
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1 | municipality, nor to tapping fees imposed by a municipality or |
2 | municipal authority pursuant to law. |
3 | Section 2 3. This act shall take effect in 60 days. | <-- |
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